Dbriefs Bytes Central

17 November 2017

Dbriefs Bytes brings you a weekly summary of the significant international tax developments impacting multinationals. This video is broadcast every Friday afternoon. Stay tuned!  Dbriefs Bytes is presented by Steve Towers, Asia Pacific Leader - International Tax

Dbriefs Bytes: 17 November 2017

17 November 2017

1. US tax reform (00:39)


2. Asia Pacific (02:35)

  • Australia, China, India, New Zealand, Sri Lanka, Taiwan
  • For a copy of
    • Australia's discussion paper regarding the impact of US tax reform on Australia's economy, click here
    • Australian Productivity Commission report, "Collection Models for GST on Low Value Imported Goods" , click here and our Tax Alert on this topic, click here
    • China's Circular 79 (in Chinese), click here
    • India's tribunal decision on the validity of income tax computation standards (ICDS), click here
    • India GST Council's recommendations regarding changes to the GST rate structure, click here
    • Our Tax Alert regarding changes to New Zealand's GST law to impose GST on low value imported goods, click here
    • Our Tax Alert on Sri Lanka's 2018 Budget, click here
    • Taiwan's guidance on foreign exchange conversions for foreign suppliers who are subject to VAT on inbound digital supplies, click here


3. Europe (14:19)

  • Denmark, ECJ, EU, France, Sweden, UK
  • For a copy of
    • Denmark's two redacted private rulings (in Danish)
      • Danish company which plans to move both its incorporation and its place of effective management to another country (in Danish), click here
      • Characterization, for Danish tax purposes, of an "authorized contractual scheme" (ACS) under UK law (in Danish), click here
    • European Court of Justice's decision regarding the two joined German VAT cases, click here
    • European Commission's document regarding its decision to start a full investigation of the group financing exemption under the UK's CFC rules, click here
    • Our Tax Alert regarding the French parliament's approval of the recently proposed one-off surtax on large companies, click here
    • Sweden's guidance regarding CbC reporting (in Swedish), click here
    • Transcript of recent UK House of Commons Public Accounts Committee hearing, click here


4. Middle East & Central Asia (18:30)

  • Saudi Arabia
  • For a copy of Saudi Arabia's guidance on VAT zero-rating, click here and VAT exemption for various supplies, click here


5. Americas (18:59)

  • Argentina, Brazil, US
  • For a copy of US Court of Appeals for Ninth Circuit decision regarding the treatment of financial instruments: debt vs. equity, click here


6. Treaties (20:56)

  • Colombia / UAE, Kuwait / Lithuania


7. Thanksgiving (21:17)

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2016 U.S. Model Treaty

Headquarters company
1 April 2016

Derivative benefits
18 March 2016

Special tax regimes
11 March 2016

Subsequent changes in law
4 March 2016

PEs in other States
26 February 2016

U.S. model treaty
19 February 2016


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- 10 November 2017
3 November 2017
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